RE: Rounding of currency correctly

The Round() function in Access uses a bankers rounding. When the last significant digit is a 5, it rounds to the nearest even number. So, 0.125 rounds to 0.12 (2 is even), whereas 0.135 rounds to 0.14 (4 is even.)

The core idea here is fairness: 1,2,3, and 4 get rounded down. 6,7,8, and 9 get rounded up. 0 does not need rounding. So if the 5 were always rounded up, you would get biased results - 4 digits being rounded down, and 5 being rounded up. To avoid this, the odd one out (the 5) is rounded according to the previous digit, which evens things up.